Related Commentary  Related HMRC Manuals

292(1)  No liability to income tax arises in respect of a payment made to a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009 if the payment is–

(a)expressed to be made in respect of accommodation expenses, or

(b)related to or in consequence of a payment expressed to be so made.

292(2)  “Accommodation expenses” means expenses necessarily incurred on overnight accommodation that is required for the performance of the member’s parliamentary duties in or about the Palace of Westminster or the member’s constituency.

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